home→ Taxes →

Insurance premiums for individual entrepreneurs “for themselves” in 2019

Since 2017, legislation affecting the topic of insurance premiums for individual entrepreneurs has undergone significant changes. In addition to the fact that, traditionally, at the beginning of the year, the amount of individual entrepreneurs’ insurance premiums for themselves increased in 2019 and there were changes in determining their amounts. What exactly has changed, and how insurance premiums should be paid by individual entrepreneurs in 2019, we will look at in this material.

Let us remind you that in past years, insurance premiums for individual entrepreneurs were regulated Art. 14 Federal Law No. 212-FZ “On insurance premiums”. Starting from 2017, the procedure for determining the amount and payment of insurance premiums for individual entrepreneurs is regulated by Art. 430 Tax Code of the Russian Federation.

What contributions must an individual entrepreneur pay “for himself” in 2019?

As in previous years, in 2019 individual entrepreneurs must pay fixed payments for health insurance and pension insurance.

According to Art. 430 of the Tax Code of the Russian Federation, individual entrepreneurs are required to pay insurance premiums “for themselves” in full, regardless of whether business activity was actually carried out or not.

There are also insurance premiums in case of temporary disability and in connection with maternity. In accordance with paragraph 6 of Art. 430 of the Tax Code of the Russian Federation, individual entrepreneurs are not required to pay these fees. Meanwhile, entrepreneurs, as in previous years, can pay these fees on a voluntary basis. Individual entrepreneurs who pay such contributions have the right to receive benefits from the Social Insurance Fund in case of illness.

Formula for calculating insurance premiums

The basis for the new procedure for calculating insurance premiums was Federal Law No. 335-FZ dated November 27, 2017, which amended Article 430 of the Tax Code of the Russian Federation.

In 2018 insurance premiums for compulsory pension insurance and medical insurance do not depend on the minimum wage, but are established by ST 430 of the Tax Code of the Russian Federation and are calculated in the following order :

• if the payer’s total annual income in 2018 does not exceed 300,000 rubles, the amount payable in 2018 will be 26,545 rubles for the billing period;
• if the payer’s total annual income for the billing period exceeds 300,000 rubles, then two amounts must be paid: the first in a fixed amount of 26,545 rubles for the billing period; the second is calculated as 1.0% of the payer’s income exceeding 300,000 rubles for the billing period.

In 2019 insurance premiums for compulsory pension insurance and medical insurance, as in 2018, do not depend on the minimum wage, but are established by ST 430 of the Tax Code of the Russian Federation and are calculated in the following order:

• if the payer’s total annual income in 2019 does not exceed 300,000 rubles, the amount payable in 2019 will be 29,354 rubles for the billing period;
• if the payer’s total annual income for the billing period exceeds 300,000 rubles, then two amounts must be paid: the first in a fixed amount of 29,354 rubles for the billing period; the second is calculated as 1.0% of the payer’s income exceeding 300,000 rubles for the billing period.

Medical insurance premiums for individual entrepreneurs in 2019

As stated above, the amount of medical insurance premiums in 2017 was 4,590 rubles. Their size does not depend on the actual income of the entrepreneur, but is determined by the size of the minimum wage at the beginning of the year, the insurance premium rate (5.1% in 2017), and the number of months for which payment is made.

The increase in the amount of mandatory medical contributions of individual entrepreneurs for themselves in 2017 compared to 2016 amounted to 793.15 rubles.

In 2018, the amount of health insurance premiums in a fixed amount payable until December 31, 2018, amounted to 5840 rubles.

In 2019, the amount of mandatory medical insurance contributions, as well as the amount of fixed pension contributions, will not depend on the minimum wage. The amount of mandatory medical contributions of individual entrepreneurs for themselves in 2019 will be 6,884 rubles per billing period. The increase compared to 2018 will be by 1,044 rubles.

Pension insurance contributions of individual entrepreneurs in 2019

As stated above, the amount of pension insurance contributions in 2019 does not depend on the actual income of the individual entrepreneur, but is determined by the size of the minimum wage at the beginning of the year, the insurance premium rate (which was 26% in 2017), and the number of months for which payment is made. Since 2018, the minimum wage does not affect the amount of pension insurance contributions.

In 2019 Individual entrepreneurs will pay 2,809 rubles more for compulsory pension insurance compared to 2018 - 29,354 rubles.

Pension insurance contributions for income over 300,000 rubles

In accordance with paragraph 1 of Art. 430 of the Tax Code of the Russian Federation, if the annual income of an individual entrepreneur exceeds 300,000 rubles, he must pay, in addition to the fixed insurance premiums discussed above, 1% of the amount exceeding 300,000 rubles.

For example, in 2018, an individual entrepreneur earned 867,500 rubles. This amount exceeds 300,000 rubles. Therefore, the individual entrepreneur must transfer additional insurance premiums. The excess amount was 567,500 rubles (867,500 - 300,000). The amount of the additional insurance premium is 5,675 rubles (567,500 * 1%).

Thus, the individual entrepreneur given in this example must pay pension insurance contributions for 2018 in the total amount of 32,220 rubles (5,675 + 26,545).

The deadline for paying additional contributions to pension insurance in 2018 for the period of 2017 has been increased compared to last year. If in 2017 this payment had to be made before April 1, 2017, then in 2018 and 2019 the deadline for paying the 1% pension insurance contribution over 300,000 rubles will be July 1, 2018 and July 1, 2019, respectively.

Maximum amount of pension insurance contributions

In accordance with paragraph 1 of Art. 430 of the Tax Code of the Russian Federation, there is a maximum amount of pension insurance contributions; contributions beyond which are not required.

According to paragraph 1 of Art. 430 of the Tax Code of the Russian Federation, the amount of insurance contributions of individual entrepreneurs in 2019 cannot be more than the amount determined by the formula: minimum wage at the beginning of the year * 8 * 12 * tariff of insurance contributions for pension insurance.

The amount of insurance premiums for individual entrepreneurs for themselves in 2017 was 187,200 rubles (7500 * 8 * 12 * 26%). If, according to the calculations of the individual entrepreneur, the amount turned out to be large, then it is enough to transfer only 187,200 rubles for 2017.

In 2018 and 2019, to determine the maximum amount of insurance contributions for compulsory pension insurance, an eight-fold limitation will also be applied, but not to the minimum wage, but to a fixed amount - in 2018 26,545 rubles, and in 2019 29,354 rubles. It turns out that in 2018 the maximum limit for payment for pension insurance, taking into account 1%, was (26,545 rubles x 8) = 212,360 rubles. The maximum amount of pension contributions payable from 2018 compared to 2017 increased by 25,160 rubles. (RUR 212,360 - RUR 187,200).

In 2019 The maximum amount of fixed insurance contributions for pension insurance also does not depend on the minimum wage for 2019, but is calculated from the fixed amount established by the Tax Code of the Russian Federation for 2019: (29,354 rubles x 8) = 234,832 rubles.

Individual entrepreneur contributions for disability and in connection with maternity in 2018

As mentioned above, these contributions are paid voluntarily. The formula for calculating the amount of these contributions is contained in Part 3 of Art. 4.5 Federal Law No. 255-FZ. In accordance with it, the total amount of contributions of this type in 2018 is 3,302.17 rubles (9,489 rubles * 2.9% * 12 months).

In 2019, the amount of voluntary insurance contributions of individual entrepreneurs for disability and in connection with maternity will be calculated from the minimum wage established by the Government on January 1, 2019 and will be (minimum wage 11,280 rubles × 2.9% × 12 months) = 3,925.44 ruble

Unlike pension and medical contributions, the contribution for disability and in connection with maternity, as in previous years, will be calculated from the minimum wage.

Deadlines for paying insurance premiums “for yourself” in 2019

In accordance with paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, payment of mandatory medical and pension contributions of individual entrepreneurs “for themselves” must be made in full by December 31 of the year for which the payment is made. But due to the fact that December 31, 2019 falls on a day off - Sunday, then, according to clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the deadline for payment of insurance premiums is postponed to the first working day of 2019. According to the official production calendar for 2019, the first working day in 2019 will be January 9.

In case of termination of the activities of an individual entrepreneur during 2018, pension and medical insurance contributions “for oneself” must be paid no later than 15 calendar days from the date of deregistration of the individual entrepreneur with the Federal Tax Service.

At its discretion, the individual entrepreneur can pay insurance premiums at the end of the year in full in one payment, or pay the premiums in installments. Payment in installments will allow the individual entrepreneur to reduce tax by the amount of insurance premiums paid. About reducing UTII by the amount of insurance premiums, you can see the rules for reducing the simplified tax system by the amount of insurance premiums.

Voluntary contributions of individual entrepreneurs for temporary disability and in connection with maternity for 2018 are paid until December 31, 2018. For 2019 until December 31, 2019.

Pension contributions paid from income exceeding 300,000 rubles must be transferred at other times. These contributions for 2018 must be paid by July 1, 2019 for 2019 - by July 1, 2020. Details of the procedure for calculating and paying these contributions

Registration or termination of the activities of individual entrepreneurs during the year

Fixed insurance premiums of individual entrepreneurs for themselves in 2019 are paid only for the period while the person had the status of an individual entrepreneur. In this case, the calendar days during which the person was an individual entrepreneur are taken into account. The calculation of insurance premiums for an incomplete year is carried out in accordance with paragraphs 3-5 of Art. 430 Tax Code of the Russian Federation. Namely:

• according to paragraph 3 of Art. 430 of the Tax Code of the Russian Federation, the number of calendar days is counted from the date following the day of state registration of the individual entrepreneur;
• according to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation, is not included in the calculation of the amount of insurance premiums of individual entrepreneurs “for themselves” in 2019 and the date of exclusion of individual entrepreneurs from the Unified State Register of Individual Entrepreneurs. That is, the number of calendar days in the month a person loses his individual entrepreneur status should be counted until the date of termination of activity.

The formula for calculating mandatory pension and health insurance contributions of individual entrepreneurs “for themselves” for less than a full month of activity is as follows:

The amount of pension insurance contributions for an incomplete month in 2019 = 29,354 / 12 = 2,446.17 (the amount of SV per month) / the number of days in the month x the number of days of being an individual entrepreneur in this month. Medical premiums for partial months are calculated in the same way.

Let's show the calculation of contributions using an example:

The individual entrepreneur began operations on January 25, 2019, and on April 10, 2019, he was deregistered as an individual entrepreneur. The amount of income for this period of 2019 amounted to 170,000 rubles. The number of full months during 2019 when the individual entrepreneur was registered is two: February, March. During this time you need to pay:

• pension contributions- (2446.17 x 2) + (2446.17: 31 x 7) (for partial January) + (2446.17: 30 x 10) (for partial April) = 6260.09 rubles;
• medical fees- taking into account that the amount of monthly contributions in 2019 is 6,884: 12 = 573.67 rubles, we get: (573.67 x2) + (573.67:31 x 7) + (573.67: 30 x 10) = 1468.09 rubles.

KBC insurance premiums for individual entrepreneurs “for themselves” in 2018-2019

Insurance premiums in 2018-2019 must be transferred to the Federal Tax Service to the following KBK:

KBC for pension insurance of an individual entrepreneur for himself:

182 1 02 0214006 1110 160

KBK contributions to pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles in 2019 for 2018:

182 1 02 02140 06 11100 160

KBK contributions to pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles in 2018 for 2017:

182 1 02 02140 06 1110 160

KBK of contributions for medical insurance of an individual entrepreneur for himself:

182 1 02 02103 08 1013 160

KBC contributions in case of temporary disability and in connection with maternity:

182 1 02 02090 07 1010 160

The 2019 BCC regarding the transfer of insurance premiums will remain the same as in 2018.

Payment of insurance premiums for individual entrepreneurs “for themselves” in 2019

Payment orders for the payment of mandatory insurance contributions in 2019 (except for contributions for insurance against industrial accidents and occupational diseases) must be completed as follows:

1. In the field “TIN and BCC of the recipient of funds” the TIN and BCC of the tax authority are indicated.
2. In the “recipient” field, the abbreviated name of the Federal Treasury body is indicated, and in brackets - the abbreviated name of the Federal Tax Service Inspectorate administering the payment.
3. The KBK field indicates the current budget classification code for 2019.

How to pay insurance premiums?

You can generate a payment document or payment order on this page of the official website of the Federal Tax Service.

The material has been edited in accordance with changes in legislation 09/30/2018

This might also be useful:

Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

How to pay insurance premiums for individual entrepreneurs for yourself in 2019? Payment orders and receipts PD-4

In 2019, all businessmen and legal entities must pay insurance contributions not to the Pension Fund and the Compulsory Medical Insurance Fund, but to the Tax Service. This also applies to annual fixed contributions of individual entrepreneurs for themselves.

The BukhSoft program automatically generates payment orders for individual entrepreneur contributions with current details. The program itself will set the correct BCC, payment order and tax period code. Try it for free:

Download a sample payment slip for contributions

Formula for calculation

When calculating payments for insurance premiums, you should take the new minimum wage established by legislative provisions. As of January 1, 2019. The procedure for calculating insurance premiums is determined by Article 430 of the Tax Code of the Russian Federation. As before, contributions are divided into pension and health insurance. Their rates and, accordingly, payment amounts are different.

Health insurance premiums are calculated regardless of income in the amount of:

• 6884 rubles.

Contributions to pension insurance for a merchant’s income up to 300 thousand rubles are equal to:

• 29,354 rubles.

If the income threshold of 300 thousand rubles is exceeded, 1% must also be calculated from the excess amount. This 1% for 2018 must be paid to the Federal Tax Service no later than April 1, 2019.

Important! If a businessman uses a simplified taxation system and does not have hired employees, he has the right to reduce the tax base under the simplified tax system by the amount of his insurance contributions.

The tax reduction is made on all contributions paid in the current year, including their fixed part, and an additional 1% on income over 300 thousand rubles.

How to divide the payment of contributions into quarters?

Fixed contributions for health and pension insurance can be divided to be paid quarterly. To do this, divide each annual payment by the number of quarters in the year:

• Pension insurance contributions: 29,354 / 4 = 7338.50 rubles.
• Health insurance premiums: 6884 / 4 = 1721.00 rubles.

Thus, the total quarterly payment will be 9059.50 rubles.

When to pay quarterly dues?

Let's assume that an individual entrepreneur applies a simplified tax system of 6%. To receive tax deductions from the simplified tax system in each quarter, insurance premiums must be paid within the following deadlines:

• For the first quarter - from January 1 to March 31, 2019.
• For the second quarter - from April 1 to June 30, 2019.
• For the third quarter - from July 1 to September 30, 2019.
• For the fourth quarter - from October 1 to December 31, 2019.

How to pay insurance premiums to the Tax Office?

An individual entrepreneur can pay for his insurance premiums in two ways: using a payment document (receipt PD-4) and issuing a payment order.

Payment by receipt

Payment by receipt in the established form PD-4 is made at any Sberbank branch in cash. With the help of a receipt, a merchant, even without a current account, can pay for insurance premiums. This method is convenient, because in this case the individual entrepreneur is exempt from the costs of maintaining a current account, as well as from the bank’s commission for depositing cash through the cash register. Of course, payments can also be made by individual entrepreneurs who have a current account using a receipt.

Insurance premiums for individual entrepreneurs - payment

Another way to pay insurance premiums is to issue a payment order. Let’s take a closer look at how to fill out an individual entrepreneur’s payment slip to pay contributions to tax authorities, since several details for individual entrepreneurial contributions for 2019 have changed since last year.

In 2017, the collection and accounting of insurance premiums was transferred to the Federal Tax Service of Russia. The new procedure for administering contributions had a good effect on their collection. Let us remind you that in 2018, individual entrepreneurs no longer pay a fixed payment to the Pension Fund. Entrepreneurs transfer payments for their insurance to the tax office at their place of registration. From this article you will learn the latest news about the payment of insurance premiums for individual entrepreneurs in 2018.

How much should an individual entrepreneur pay for himself in 2018?

Fixed insurance premiums are no longer paid to the Pension Fund for individual entrepreneurs in 2018, but are transferred to the account of the tax inspectorate. However, the name and amount of insurance premiums have remained virtually unchanged: pension and health insurance. Find out what amount is now paid instead of what would be called “contributions to the Pension Fund in 2018 for individual entrepreneurs without employees.”

The new amounts of individual entrepreneur contributions for 2018 are established by Law No. 337-FZ of November 27, 2017. Now the calculation of contributions is not tied to the minimum wage, as was the case in previous years, but is fixed amounts:

The amount of insurance premiums for individual entrepreneurs in 2018 is set forth in Article 430 of the Tax Code of the Russian Federation:

• insurance contributions of individual entrepreneurs in 2018 for pension insurance for themselves amount to 26,545 rubles;
• Individual entrepreneurs' insurance premiums in 2018 for medical insurance for themselves amount to 5,840 rubles.

If the income of an individual entrepreneur in 2018 exceeded 300 thousand rubles, then additional pension contributions, as before, will amount to 1% of the excess amount. We indicate all these amounts in the table.

That is, compared to the amount of contributions in the previous year, the fixed payment for pension insurance increased by 3,145 rubles, and for medical insurance - by 1,250 rubles. In total, in 2018, an entrepreneur must contribute a minimum 32 385 rubles, against 27,990 rubles in 2017. The difference was 4,395 rubles.

The deadline for paying contributions to the Federal Tax Service is no later than December 31, 2018 for fixed payments and no later than July 1, 2019 for an additional contribution.

How to calculate income of an individual entrepreneur under different taxation regimes

Since 2017, the rules for accounting for the income of entrepreneurs on OSNO have changed to charge an additional 1% contribution to pension insurance. Let us recall that previously, to determine this amount, all income was taken into account, without reducing it by business expenses incurred.

The Constitutional Court of the Russian Federation recognized this calculation procedure, therefore, an individual entrepreneur who works on the general taxation system does not take all income received, but minus professional deductions, to calculate an additional 1%.

Unfortunately, for payers of the simplified system with the object “Income minus expenses” and the Unified Agricultural Tax, the same rule continues to apply as before: the additional contribution is calculated from all income received. Perhaps this rule will be changed someday, but for now these taxpayers are at a disadvantage.

The procedure for determining the base for additional insurance premiums for individual entrepreneurs for themselves in different regimes is fixed in paragraph 9 of Article 430 of the Tax Code of the Russian Federation.

If an entrepreneur combines different modes, then the income received from different types of activities is summed up.

Reducing taxes for individual entrepreneurs

In 2018, individual entrepreneurs can still calculate taxes and reduce them by mandatory payments; the simplified 6% rate for an entrepreneur without employees is especially beneficial in this regard. Let's look at an example of how to take into account fixed payments paid under the simplified tax system Income.

An individual entrepreneur without employees received the following income in 2018:

• 1st quarter - 217,000;
• 2nd quarter - 338,000;
• 3rd quarter - 180,000;
• 4th quarter - 360,000.

Total, the total amount of income was 1,095,000 rubles, the amount of tax at the rate of 6% was 65,700 rubles. The entrepreneur paid contributions quarterly in order to immediately reduce advance payments for the single tax.

The amount of individual entrepreneur’s contributions for himself according to the 2018 tariffs was: 32,385 rubles. fixed contributions plus 1% of excess income ((1,095,000 - 300,000 = 795,000) * 1%) = 7,950, total 40,335 rubles. Taking the opportunity to reduce the calculated tax payable through contributions, the individual entrepreneur paid only (65,700 - 40,335) = 25,365 rubles to the budget.

Individual entrepreneurs can also reduce the calculated tax by the entire amount of paid insurance premiums on UTII if they do not have employees. Individual entrepreneurs working on the simplified tax system Income and UTII have the right to reduce the tax by no more than 50%. Payers of the simplified tax system Income minus expenses, OSNO and Unified Agricultural Tax take into account the paid contributions in their expenses. And only individual entrepreneurs who have purchased a patent cannot reduce its value through contributions.

Thus, the transfer of the administration of insurance premiums to the control of the Federal Tax Service did not affect the right of entrepreneurs to reduce the tax payable.

KBK on contributions in 2018

The recipient of insurance premiums has not changed compared to last year, so the BCC (budget classification code) on receipts and payments in 2018 is indicated the same:

• 182 1 02 02140 06 1110 160 - for compulsory pension insurance;
• 182 1 02 02103 08 1013 160 - for compulsory health insurance.

So, besides the fact that individual entrepreneur contributions in 2018 are no longer tied to the minimum wage, there are no significant changes. You can generate payments for paying insurance premiums for yourself for free at

Each active individual entrepreneur is required to pay, in addition to taxes, insurance contributions that go to the medical fund and pension fund. The fixed payment to the pension fund changes every year and depends on the size of the minimum wage (minimum wage).

The amount of a fixed payment to the pension fund in 2017 for individual entrepreneurs

I recently went to the tax office and took the latest data. So, the fixed insurance premiums of individual entrepreneurs to the Pension Fund in 2017 are 27998 rubles per year or 6999.5 rubles per quarter. This is the amount of contributions to the Pension Fund and the Medical Fund.

Every operating individual entrepreneur must pay these contributions even if the annual income is zero. That is, even if you submit a zero declaration, you will still be required to pay insurance premiums. Therefore, if the case is about to be closed, then it is better not to hesitate.

At first glance, it may seem that 28 thousand rubles in contributions for individual entrepreneurs in 2017 is an unaffordable amount, but if you save 2333 rubles every month, then paying 7 thousand rubles per quarter will not be so difficult.

Where to pay insurance premiums for individual entrepreneurs for yourself?

To pay insurance premiums for yourself, you will need to go to the tax office and ask them for payment details. Previously, insurance premiums for individual entrepreneurs and the administration of these contributions were the responsibility of the Pension Fund, but today this is handled by the tax office.

Just ask for a receipt containing the necessary details, as well as the KBK codes (which are usually updated every year). You can also get a receipt from the official tax office service https://service.nalog.ru/

1% on income above 300 thousand rubles per year

In addition to the fixed part of insurance premiums, individual entrepreneurs also pay 1% to the Pension Fund on revenues of more than 300 thousand rubles per year. But at the same time, the amount of contributions to the pension fund for individual entrepreneurs will not exceed 187,200 rubles in 2017.

Important! Deduction of contributions from taxes

If an individual entrepreneur pays insurance premiums quarterly, he will be able to deduct insurance premiums paid on time from the basic tax. For example, an individual entrepreneur using the simplified tax system with an income of a couple of hundred thousand rubles a year will not be able to pay taxes at all (since they will be fully deducted from timely paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund).

Deadline for payment of fixed individual entrepreneur contributions for oneself in 2017

Fiscal contributions of individual entrepreneurs for themselves can be paid during 2017 in arbitrary installments, but the most convenient option is to pay in installments every quarter in order to receive the deduction that I wrote about above. If you pay fixed contributions for yourself after the end of 2017, you will be charged penalties.

Why is it important to file your taxes on time?

If you do not report to the tax authorities on time according to your taxation system, then this data will soon end up in the pension fund. The pension fund, seeing that you have not filed a declaration, will consider that you have high income and will charge you insurance premiums for themselves to the maximum (that is, from 8 minimum wages). They say that such a situation can be corrected without a trial, but my 5 years of experience in running an individual entrepreneur suggests that it is better not to let things get to this point in the first place.

The minimum wage has increased, will individual entrepreneur contributions increase?

In the summer of 2017, the minimum wage increased by 300 rubles from 7.5 thousand rubles to 7.8 thousand rubles. But this will not affect the insurance premiums of individual entrepreneurs this year, because Usually, to calculate contributions, the minimum wage at the beginning of the year is taken. But this means that in 2018 the amount of fixed insurance premiums will definitely increase. And if we take into account the government’s plans to raise the minimum wage to the subsistence level, then we can expect that insurance premiums for individual entrepreneurs in 2018 will increase in proportion to the change in the minimum wage.

Why is this necessary?

Individual entrepreneur status is expensive for small entrepreneurs. Especially in the provinces. But having an individual entrepreneur gives many advantages. For example, when you are registered as an individual entrepreneur and pay contributions, you have an insurance period. In addition, an individual entrepreneur has more opportunities to work with legal entities, and also has the opportunity to take out a loan from a bank, because he has an income document. Having the IP seal makes it possible to take on students for internships.

However, if you suddenly stop operating, then you need to close the individual entrepreneur and not wait until you accumulate serious debts.

On January 1, 2017, a new chapter 34 of the Tax Code of the Russian Federation will come into force. According to it, responsibilities for monitoring insurance premiums, debt collection and receiving reports will transfer from the Pension Fund of the Russian Federation and the Social Insurance Fund to the tax service. At the same time, the law of July 24, 2009 No. 212-FZ will cease to apply, although many of its provisions are generally repeated by the new articles of Chapter 34 of the Tax Code of the Russian Federation.

What innovations regarding insurance premiums await individual entrepreneurs, whether insurance premiums for individual entrepreneurs in 2017 will reduce the tax base, what to pay attention to, and what the fixed amount of contributions will be next year - all this is discussed in our article.

What's new for IP?

In general, the procedure for paying insurance premiums for individual entrepreneurs in 2017 remains the same, and does not depend on the applicable tax regime. As always, monthly, before the 15th, individual entrepreneurs must transfer insurance premiums at a general rate of 30% for employees (or less if they are entitled to a benefit), and also pay “injury” contributions, which remain under the jurisdiction of the Social Insurance Fund.

Individual entrepreneurs will also continue to transfer “for themselves” contributions to the Pension Fund (26%) and the Compulsory Medical Insurance Fund (5.1%). The fixed amount of insurance premiums for individual entrepreneurs in 2017 depends on the minimum wage, as before. For income amounts over 300,000 rubles, you need to transfer 1% of the additional contribution to the Pension Fund.

An important innovation is that insurance premiums will have to be transferred to the tax authorities, and not to the funds. This means there will be new BCCs for entrepreneurs to pay contributions to the Federal Tax Service.

Reporting on the new form will also be submitted to the Federal Tax Service, starting from the 1st quarter of 2017. At the same time, individual employers must submit reporting on contributions for 2016 and “clarification” for periods before 2017, as before, to the funds, that is, to their branches of the Social Insurance Fund and the Pension Fund of the Russian Federation.

An updated report 4-FSS will be submitted to the Social Insurance Fund, but only for contributions for “injuries”. And to the Pension Fund of Russia you will have to submit the SZV-M form every month and once a year - a new report on the length of service of employees.

Insurance premiums for individual entrepreneurs on the simplified tax system in 2017

Individual entrepreneurs using the simplified tax system “by income” can reduce the single “simplified” tax on contributions paid “for themselves” in the full amount if they do not have employees. Individual entrepreneurs have the right to reduce the tax only by half at the expense of contributions paid “for themselves” and for employees (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). Payment of insurance premiums for individual entrepreneurs in 2017 must be included in KUDIR, as well as in the annual declaration of the simplified tax system.

An important point: the tax can be reduced no earlier and no later than the quarter when insurance premiums were transferred to the budget. Accrued but unpaid contributions are not accepted for deduction. Therefore, it is more profitable for individual entrepreneurs to pay fixed contributions in installments, rather than all at once, in order to then reduce advance payments according to the “simplified” plan in each quarter.

All individual entrepreneurs whose income in the billing period “exceeded” 300,000 rubles transfer an additional “pension” contribution in the amount of 1% of the amount exceeding the limit. At the same time, simplifications with any object of taxation include in the amount of income proceeds from sales and non-operating income, ignoring expenses that reduce the base for “income-expenditure” simplification (letter of the Ministry of Labor dated 03.08.2015 No. 17-4/OOG-1109).

Example

An individual entrepreneur without employees earned 400,000 rubles in a year using a “profitable” simplified system. The tax amounted to 24,000 rubles. (RUB 400,000 x 6%). He paid 24,153.33 rubles for the year in equal quarterly installments. insurance premiums (RUB 23,153.33 fixed contributions + (RUB 100,000 x 1%)). The “simplified” tax payable is zero, since the amount of contributions “for yourself” is greater than the amount of accrued tax.

Let’s say this individual entrepreneur has employees, and he paid 35,000 rubles for them and himself. contributions. In this case, the simplified tax system tax can be reduced only by half: 24,000 rubles. – (24,000 rub. x 50%) = 12,000 rub. 12,000 rubles due. tax

IP on UTII. Insurance premiums 2017

An individual entrepreneur working alone on UTII can reduce the “imputed” tax by the full amount of insurance premiums paid “for himself.” An individual entrepreneur and his employees can reduce the tax burden by making contributions from their income by 50%, but contributions “for oneself” to an individual entrepreneur cannot be counted towards imputation (Clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

Please note that the “imputed” tax is calculated for each quarter. By analogy with the simplified tax system, it makes sense for individual entrepreneurs to pay insurance premiums in 2017 “for themselves” not immediately, but quarterly. It is also necessary to reduce taxes through insurance premiums quarterly, but taking into account the following nuances:

• if in the reporting quarter the individual entrepreneur worked alone, then the “imputed” tax on the amount of insurance premiums can be reduced by 100% if they are transferred in the same quarter;
• if the labor of employees was used during the quarter, then the tax can be reduced only at the expense of the contributions paid for them in this quarter and only by 50% of the tax amount.

When determining income for an additional contribution to the Pension Fund (1% of the amount over 300,000 rubles), not the actual revenue for the year is taken into account, but the imputed income, calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).

Example

The quarterly amount of “imputed” tax for individual entrepreneurs is 10,000 rubles. Individual entrepreneurs pay 5,788 rubles every quarter. insurance premiums. In the 4th quarter, he got an employee for whom 6,000 rubles were paid. contributions and contributions “for yourself” 5789.33 rubles.

In the 1st, 2nd and 3rd quarters, the individual entrepreneur will pay an “imputed” tax in the amount of 4212 rubles. (RUB 10,000 – RUB 5,788). In the 4th quarter, the tax amount can be reduced only by 50% of the contributions paid for employees: 10,000 rubles. – (6000 x 50%) = 7000 rub. - tax payable.

IP on patent. Insurance premiums 2017

Individual entrepreneurs applying a patent cannot reduce its cost through insurance premiums.

When calculating the “pension” additional contribution for income over 300,000 rubles, one should take into account not the actual income of the individual entrepreneur, but the annual income that can be received on a patent (Article 346.47 of the Tax Code of the Russian Federation). The amount of potential income depends on the specific type of “patent” activity of the individual entrepreneur.

Fixed amount of insurance premiums in 2017

Insurance premiums of individual entrepreneurs “for themselves” are determined from the minimum wage adopted at the beginning of the calendar year. The new minimum wage effective July 1, 2016 did not affect the amount of fixed contributions in 2016. They are calculated from the minimum wage of 6,204 rubles, effective at the beginning of 2016.

It is not yet possible to say for sure what the minimum wage will be for calculating insurance premiums for individual entrepreneurs in 2017. Today, the minimum wage of 7,500 rubles continues to apply. A draft law has also been submitted to the State Duma to increase the minimum wage to 7,800 rubles from July 1, 2017, and a bill is being considered proposing to “freeze” the minimum wage for the purpose of calculating insurance premiums for another two years, leaving it at 6,204 rubles. So, there are two options:

• or the minimum wage for calculating insurance premiums for individual entrepreneurs in 2017 will remain at the level of the beginning of 2016, that is, 6204 rubles, therefore, the amount of fixed contributions in the new year will not change,
• or at the beginning of 2017, the current minimum wage of 7,500 rubles will continue to apply, which means that individual entrepreneurs’ contributions “for themselves” will increase significantly from 2017.

Let's consider what the fixed insurance premiums will be for each of the possible minimum wages in 2017: